Navayuga Engineering Co. Ltd. VS Union Of India

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

PAMIDIGHANTAM SRI NARASIMHA, ARAVIND KUMAR
Navayuga Engineering Co. Ltd. – Appellant
Versus
Union Of India – Respondent

Advocates appeared:
For the Appellant(s) : Ms. Charanya Lakshmikumaran, Adv. Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Falguni Gupta, Adv. Ms. Umang Motiyani, Adv. Mr. Aayush Agarwal, Adv. Mr. M. P. Devanath, AOR
For the Respondent(s): Mr. V C Bharathi,Adv. Ms. Amritha Chandramoulli, Adv. Mr. S A Haseeb, Adv. Mr. Kritagya Kait, Adv. Mr. Udai Khanna, Adv. Mr. Mukesh Kumar Maroria, AOR

JUDGMENT :

PAMIDIGHANTAM SRI NARASIMHA, J.

Table of Contents

1. Introduction

2. Facts:

3. Sections 11 and 12 of the Act:

4. Section 28 of the Act:

5. Confiscation of goods under Chapter XIV of the Act:

6. Section 125 of the Act :

7. Issues:

8. Re: Whether there is a liability to pay customs duty, when the confiscated goods are redeemed after payment of fine under section 125 of the Act?

9. Re: What is the true and correct ratio of the decision in Jagdish Cancer case?.

10. Re: Whether the liability to pay such duty will include the liability to pay interest on delayed payment under section 28AB of the Act?

11. Conclusion:.

1. Introduction: “The following two questions arose for our consideration; i) Whether there is a liability to pay customs duty when the confiscated goods are redeemed after payment of fine under Section 125 of the Customs Act, 1962¹[Hereinafter referred to as ‘the Act’.]? ii) Whether, the liability to pay such duty will include the liability to pay interest on delayed payment under Section 28AB of the Act? Adjudication of these questions brought to light certain seemingly contradictory decisions on th

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PAMIDIGHANTAM SRI NARASIMHA, ARAVIND KUMARNavayuga Engineering Co. Ltd. – AppellantVersusUnion Of India – Respondent

Cases Referred (3)

PAMIDIGHANTAM SRI NARASIMHA, ARAVIND KUMAR
Navayuga Engineering Co. Ltd. – Appellant
Versus
Union Of India – Respondent